The Grainger Approved Line Splitter is a 1/4" stereo audio line splitter that allows you to connect two sets of headphones or speakers to one audio source. It has a 3.5mm stereo plug and two 3.5mm stereo jacks. The compact aluminum housing provides durability. This audio accessory enables two people to listen to the same audio source simultaneously. It works with devices like MP3 players, laptops, tablets, and smartphones that have a 3.5mm audio output. The Grainger Approved Line Splitter allows easy audio sharing.